scholarly journals Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach

2019 ◽  
Vol 11 (4) ◽  
pp. 1115 ◽  
Author(s):  
Dolores Gallardo-Vázquez ◽  
María Barroso-Méndez ◽  
María Pajuelo-Moreno ◽  
Julio Sánchez-Meca
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Meta Analysis ◽  
Pearson Correlation ◽  
Practical Importance ◽  
Correlation Coefficients ◽  
Moderating Variables ◽  
Corporate Social Responsibility Disclosure ◽  
And Performance ◽  
Corporate Social

Currently, a lack of consensus exists in the literature on the link between performance and corporate social responsibility disclosure (CSRD). A meta-analysis was carried out to shed light on this controversial topic, using the ABI/Inform Complete and EconLit databases as search tools. To isolate articles with substantive, methodological relevance, various filters were used. In addition to other criteria, all articles had to contain certain keywords related to the study’s variables and at least one of the seven keywords indicating empirical data analysis. As a result of this procedure, the meta-analysis included only 95 articles. To process the sample, we employed the procedure developed by Hunter and Schmidt. The results show that the CSRD-performance relationship is not significant enough for practical purposes. However, an analysis of moderating variables revealed that the connection becomes of practical importance when moderated by three key variables: region, type of disclosure, and measures of organization size. This research’s findings make a significant contribution by clarifying the links between CSRD and performance and identifying which variables can explain the diverse results of previous research. Regarding limitations, the meta-analysis was subject to the availability of published research and included only studies that reported Pearson correlation coefficients and standardized beta coefficients.

scholarly journals Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis

2018 ◽  
Vol 10 (12) ◽  
pp. 4808 ◽  
Author(s):  
Jaime Guerrero-Villegas ◽  
Leticia Pérez-Calero ◽  
José Hurtado-González ◽  
Pilar Giráldez-Puig
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Meta Analysis ◽  
Negative Relationship ◽  
Board Independence ◽  
Board Size ◽  
Ceo Duality ◽  
Capital Costs ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

Many studies have examined the relationships between board attributes (board independence, CEO duality, board size, and women on boards) and corporate social responsibility disclosure (CSRD) as a means to improve a firm’s reputation. This research was performed in various international settings and uneven outcomes were obtained. We therefore meta-analyzed 88 studies to summarize scattered evidence and found that CEO duality had a significantly negative relationship with CSRD, while board independence, board size and women representation had a significantly positive relationship with CSRD. These relationships were more significant in countries with low levels of commitment to sustainable goals. Thus, our study revealed differences in the relationship between board attributes and CSRD, and that these differences were conditioned by the institutional contexts in which firms operate. Our research has practical implications for practitioners and policy makers alike as we offer guidelines on the most suitable corporate governance mechanisms to achieve lower capital costs and better access to finance.

Sign in / Sign up

Export Citation Format

Share Document